Required information Exercise 13-22A Recording events in the general journal, posting to T-accounts, and preparing closing entries LO 13-1, 13-2, 13-3, 13-4 (The following information applies to the questions displayed below.) At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts: Account Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $ 26,000 18,800 13,000 17,900 13,900 The following events apply to Oak Consulting for Year 2: 1. Provided $73,400 of services on account. 2. Incurred $3,000 of operating expenses on account. 3. Collected $46,800 of accounts receivable. 4. Paid $31,300 cash for salaries expense. 5. Paid $14,400 cash as a partial payment on accounts payable. 6. Paid a $8,200 cash dividend to the stockholders. Exercise 13-22A Partf 1. Prepare a post-closing trial balance. CO Prey of 9 !!! Next f. Prepare a post-closing trial balance. OAK CONSULTING Post-Closing Trial Balance As of December 31, Year 2 Account Titles Debit Credit 5 Totals